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Depreciation: Mass disposal of building and land
Only like-kind assets should be grouped together in a mass disposition. If land and Section 1250 property are included together in the same mass disposition, the results will differ depending what type of property is assigned the lowest asset number.
If the lowest asset number in the group is Section 1250 property, then all assets selected will be classified as Section 1250 property. If the lowest asset number is land, UltraTax CS will report the disposition in Part I of Form 4797 rather than Part III and ignore the depreciation taken for the unrecaptured 1250 gain.